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of <h1>Article 4: Defining 'Resident' for Tax Purposes in Double Tax Avoidance Agreement Between Spain and Another State.</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between Spain and another Contracting State defines 'resident' for tax purposes. A 'resident' is someone liable to taxation in a state due to domicile, residence, or similar criteria, excluding those taxed only on local income or capital. If an individual is deemed a resident in both states, residency is determined by the location of a permanent home, center of vital interests, habitual abode, or nationality. For non-individuals, residency is based on the place of effective management. Disputes are resolved by mutual agreement between the states' authorities.
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